Customs cargo service provider obligations mandate custodian approval, infrastructure, security and compliance for handling import and export goods.
The regulations define Customs Cargo Service Providers (CCSPs) and set approval, infrastructure and operational conditions for custodians handling import/export goods in customs areas, excluding bonded warehouses. Custodians must provide adequate civil, electrical and EDI infrastructure, ensure safety, security, prevention of pilferage, disposal of unclaimed goods and payment of cost recovery charges (subject to exemptions). Commissioners may set local standards, regulate entry to facilities to manage congestion, grant exemptions with written reasons, and initiate approval, renewal, suspension or penalty actions for non-compliance.

Transhipment procedure: permission for import cargo via one intermediate customs airport subject to bond and reporting conditions.
Transhipment of import goods via one intermediate customs airport is allowed for foreign-to-local movement provided the carrier maintains a bonded transhipment warehouse under a double lock system and notifies the custodian and customs. The carrier files CTM/EGM copies with the bonded TP warehouse customs officer, who forwards documents and debits the bond. The intermediate and destination customs officers acknowledge EGMs and forward cargo; upon matching acknowledgements the originating bonded warehouse officer closes the TP entry and recredits the bond. The carrier is solely responsible for secure carriage and production of acknowledged EGMs.

Bond quantum under Advance Authorization and EPCG excludes interest; interest and charges payable on default per bond condition.
Bond and bank guarantee amounts under Advance Authorization and EPCG must equal only the duty ordinarily leviable on the goods but for the exemption; interest (simple or compound) is not included in calculating bond/BG quantum because it is penal and arises only on default. Bonds/BGs must, however, include a condition that interest and other applicable charges will be payable by the authorization holder in case of non compliance with scheme conditions.

NCCD on mobile phones must be levied on MRP/RSP, aligning import duty valuation with excise MRP assessment.
NCCD on imported cellular/mobile phones must be charged on the basis of MRP/RSP where MRP declaration is required and the product is listed for MRP-based excise assessment. The Customs Tariff classification incorporates cellular and wireless telephones within the heading for telephone sets, so such phones fall under the notified description for MRP-based additional customs duty; NCCD follows the same MRP/RSP basis. Field formations should finalize pending assessments accordingly and notify trade and industry.

Exporters must submit six-monthly bank realization certificates or negative statements under EDI monitoring to support drawback claims.
Exporters claiming drawback must declare Authorized Dealers at each port and submit six monthly Bank Realization Certificates (BRCs) or certified negative statements from the AD or chartered accountant identifying shipments outstanding beyond the prescribed or extended realization period; the ICES BRC module will generate due dates, track submissions AD wise by LEO date, and enable Customs officers to identify pending shipping bills and initiate recovery where certificates are not furnished.

Major Head wise accounting replaces commissionerate wise scrolling for physical excise and service tax collections, requiring PAO wise remittance and put through statements.
Dispensation of Commissionerate wise scrolling for physical Central Excise and Service Tax receipts and substitution by PAO wise and Major Head wise scrolls and remittances is mandated; banks' link cells and RBI are to prepare put through statements PAO wise and Major Head wise and implement revised scrolling without changing existing banking arrangements.

Export duty refund procedure: file duplicate Form No. 102 with prescribed supporting documents to meet statutory time limits.
Applications for refund of export duty must be filed within the statutory time limits and submitted in duplicate on Customs Series Form No. 102, accompanied by the enclosures required for scrutiny and admissibility. Annexure A lists the mandatory supporting documents, including agent authorization, shipping bills, signed working sheets and invoices, short shipment and mate receipts, contracts or LCs, survey and custodian certificates (bank realization and short delivery), money receipt for duty, proof of bond cancellation, pre shipment inspection certificate, and any other relevant documents.

Authorized signatory controls for import clearance mandate verified card-holder signatures and recording of agent identity for security compliance.
Imposes authentication and signature controls for CHAs, shipping agents and custodians at ICD Bangalore: designated personnel must be nominated and countersigned by a Customs Officer; most clearance actions (IGM submission, annexures, checklists, query replies, BE processing, examinations, OOC and document handling) are limited to F/G card holders who are authorised signatories, with H card holders subject to conditions. Authorized signatories must print name and card number below signatures; Customs staff and custodians must verify cards and record the CHA's name and card number in registers and departmental systems. Applicable only to CHAs; effective 9 March 2009.

Cardholder eligibility expanded to include experienced H card holders for cargo examination and clearance with recording requirement.
Amendment permits F/G card holders who are authorised signatories and H card holders with at least two years' H card tenure to perform cargo examination and receive Out of Charge (OOC). Customs officers must record the attending CHA's name and card number in the system. All other conditions of the Trade Facility stay unchanged.

Risk Management System extension to export promotion schemes: accredited clients facilitated and concurrent audit replaced by selective PCA.
Extension of the Risk Management System (RMS) to import declarations under specified Export Promotion Schemes will facilitate bills of entry filed by Accredited Clients while routing remaining bills for assessment and examination; routine concurrent audit of EP-scheme bills is discontinued and replaced by selective post-clearance audit. Importers must register licences/authorisations/scrips/release advices with Appraising Group sections and quote the registration number on the bill of entry; procurement certificates and export orders will be recorded in maintained registers. Bills continue to be filed electronically via ICES/ICEGATE, and OOC officers will collect required documents supporting exemption claims.

Duty free import authorization double benefit curtailed; replenishments must be used for dutiable goods or duties paid.
The DFIA scheme's concurrent availment of Cenvat credit or rebate for inputs used in exported goods and subsequent duty free replenishments could create double benefits. Amendments align the customs notification with FTP: if Cenvat/rebate was taken and replenishments are imported after EO, the importer must bond and certify use in manufacture of dutiable goods or pay additional customs/excise duty (with interest) or elect to pay additional duty at clearance and avail Cenvat. Recovery action for past cases is limited to instances where replenishments were used for non dutiable goods or transfers occurred without payment.

Deemed export certification: invoice endorsement and customs verification required to validate claims and ensure proper accountal of supplies.
Deemed export supplies to EOUs/STPs/EHTPs/BTPs require invoice endorsement and certification to claim benefits; eligible goods procured under notified procedures are to be verified and certified by Customs/Central Excise, while duty paid or non excisable but eligible supplies must be endorsed by the EOU officer after verification. EOUs must intimate arrival with duplicate invoices within one working day, record and sign detailed account entries, and the Superintendent in charge must ensure a bond officer physically verifies goods within one working day and endorses invoices as proof of supply, with records retained and accountal maintained to address refunds or duty liabilities on subsequent DTA transfers or consumption.

Declaration requirements for zip fasteners: state material, size, specifications and use kilogram as unit quantity code for customs clearance.
Import consignments of zip fasteners (CTH 9607) must declare the material of make (polyester, nylon, aluminium, brass, etc.), the size (length and width) and other specifications in the Bill of Entry and related documents; the Unit Quantity Code prescribed in the Customs Tariff is kilogram and must be declared as such, replacing alternative UQCs to enable consistent comparison and proper valuation.

Hazardous waste testing: customs may use MoEF recognised laboratories and SPCB support for sampling and analysis.
Customs authorities may utilise laboratories recognised by the Ministry of Environment and Forests under the Environment (Protection) Act and Rules to sample and test imported or exported hazardous wastes; these labs are authorised to test all kinds of hazardous waste samples. State Pollution Control Boards and Pollution Control Committees should coordinate with Customs to implement the Hazardous Waste Rules, provide information on registered recyclers online, and assist Customs in sampling, testing, and handling of hazardous waste consignments.

Authorized signatory requirements streamline import clearance; designated card holders must sign documents and have identity recorded.
Designates personnel authorization and card holder signing rules for import clearance at the Air Cargo Complex: nominated personnel must be counter signed by Customs and renewed annually; only authorized signatories holding prescribed cards may sign Annexures, checklists, query replies, BE documents and examination records, with name and card number recorded beneath signatures. Customs/CMC staff and custodians must verify identities and record the CHA name and card number in registers and departmental systems; the workflow applies only to CHA handled import clearances.

Customs duty payment under EPCG now allows debiting eligible DEPB and duty credit scrips via ICES within interest free period.
Procedure permits payment of customs duty on imports under the EPCG Scheme by debiting eligible DEPB and duty credit scrips through ICES. After assessment ICES generates a TR 6 challan for full duty and gives the importer/CHA the option to pay by bank/ICEGATE or request the Appraising Officer to debit duty attributable to EPCG items from scrips within the interest free period under Section 47(2). Full or partial scrip debits are recorded on revised Bill of Entry prints; any balance remains payable via the same challan number and electronic bank confirmation is required for registration sequencing.

Duty credit scrips applicability to capital goods imports clarified; exemptions apply but user conditions and transferability differ.
Exemption under Notification No.41/2005-Cus applies to freely importable goods, including specified capital goods, imported against duty credit scrips issued under para 3.8 of the FTP, covering both para 3.8.2 and para 3.8.6. Scrips under para 3.8.2 are issued to all exporters for notified items, usable for freely importable inputs and capital goods and freely transferable; scrips under para 3.8.6 are issued only to status holders for agricultural exports, usable only for specified capital goods and equipment, subject to actual user conditions and non-transferable. Verification of scrip type and compliance with permitted use and transferability is required before granting exemption.

Eligibility of virgin olive oil exemption: unrefined edible virgin olive oils qualify for notification exemption when certified edible.
The term crude in Serial No.33A of Notification No.21/2002 is intended to include all edible oils that have not been refined; mechanically extracted virgin olive oils (including ordinary and extra virgin) that have not undergone refining and meet edible grade standards qualify for exemption under the notification. Edible grade must be certified by testing against Appendix B of the Prevention of Food Adulteration Rules, 1955, and field formations should finalize pending provisional assessments accordingly.

Special Additional Duty refund re-credit to incentive scrips authorised for VKGUY, FPS and FMS; procedural guidance issued.
Refunds of Special Additional Duty of Customs previously re-creditable to DEPB scrips are extended so that when the duty was paid through VKGUY, FPS or FMS scrips, the eligible refund amount shall be re-credited to the relevant VKGUY, FPS or FMS scrip, and Public Notice and Standing Order should be issued for guidance.

Export certificate issuance: present high value jewellery in advance or provide purchase invoice/valuation to obtain certificate before departure.
Passengers carrying high value jewellery must present such items to Customs at Bangalore International Airport in advance so that correct valuation for issuance of an export certificate can be ascertained; alternatively passengers may produce a purchase invoice or a valuation certificate from an authorized valuer to support their claimed value for export certificate issuance.